This document is a formal submission from the South African Institute of Taxation (SAIT) to SARS, dated 1 August 2025. It provides technical comments on proposed amendments to Schedule 1 Part 1 and Schedule 2 of the Customs and Excise Act. The amendments are aimed at improving trade classification, enhancing statistical tracking, and supporting environmental reporting, without affecting duty structures or revenue. SAIT also supports a correction in Schedule 2 to reinstate the reference to “safeguard” duties, ensuring the schedule aligns with its legal intent.
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